National Insurance Contributions
National Insurance Contributions (Table D)
Class 1 (Employees) |
Employee |
Employer |
Main NIC rate |
12% |
13.8% |
No NIC on first |
£157pw |
£157pw |
Main rate* charged up to |
£866pw |
no limit |
2% rate on earnings above |
£866pw |
N/A |
Employment allowance per qualifying business |
N/A |
£3,000 |
*Nil rate of employer NIC for employees under the age of 21 up to £866pw.
Employer contributions (at 13.8%) are also due on most taxable benefits (Class 1A) and on tax paid on an employee’s behalf under a PAYE settlement agreement (Class 1B).
Class 2 (Self-employed)
Flat rate per week |
£2.85 |
Small profits threshold |
£6,025 |
Class 3 (Voluntary)
Flat rate per week |
£14.25 |
Class 4 (Self-employed)
On profits £8,164 – £45,000 |
9.0% |
On profits over £45,000 |
2.0% |